https://www.taxtmi.com/caselaws?id=116312 The Tribunal set aside the duty demand and penalties imposed on the cement manufacturer appellant in a case involving allegations of removal of cement without paying Central Excise duty. The Commissioner's findings on acceptable manufacturing loss percentage were challenged by the appellant, emphasizing the lack of concrete evidence to prove clandestine removal. The judgment underscored the necessity of tangible evidence and rejected the duty demands based on presumption alone, ultimately relieving the appellant of penalties and allowing the appeals. en-us Fri, 20 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116312 The Tribunal set aside the duty demand and penalties imposed on the cement manufacturer appellant in a case involving allegations of removal of cement without paying Central Excise duty. The Commissioner's findings on acceptable manufacturing loss percentage were challenged by the appellant, emphasizing the lack of concrete evidence to prove clandestine removal. The judgment underscored the necessity of tangible evidence and rejected the duty demands based on presumption alone, ultimately relieving the appellant of penalties and allowing the appeals. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116312